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" There shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of the estate or trust for Its taxable year which is to be distributed currently... "
Federal Income, Estate and Gift Tax Laws, Correlated - Page 424
by United States, Walter Elbert Barton - 1944 - 1242 pages
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Reports of the U.S. Board of Tax Appeals, Volume 29

United States. Board of Tax Appeals - 1934
...computed in the same manner and on the same basis as In the case of an individual, except that ******* (b) There shall be allowed as an additional deduction...distributed as the court may direct, but the amount so allowed as a deduction shall be Included in computing the net income of the beneficiaries whether...
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Reports of the U.S. Board of Tax Appeals, Volume 28

United States. Board of Tax Appeals - 1934
...that ******* (b) There shall be allowed as an additional deduction in computing the net incomp of the estate or trust the amount of the income of...distributed as the court may direct, but the amount so allowed as a deduction shall be included in computing the net iucome "f the beneficiaries whether...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 290

United States. Supreme Court - 1934
...upon " the income of estates or of any kind of property held in trust," and direct that, (b) (2), " There shall be allowed as an additional deduction...distributed currently by the fiduciary to the beneficiaries, . . . but the amount so allowed as a deduction shall be included in computing the net income of the...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 pages
...establishment, acquisition, maintenance or operation of a public cemetery not operated for profit ; (b) There shall be allowed as an additional deduction...distributed as the court may direct, but the amount so allowed as a deduction shall be included in computing the net income of the beneficiaries whether...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 566 pages
...establishment, acquisition, maintenance or operation of a public cemetery not operated for profit; (b) There shall be allowed as an additional deduction...distributed as the court may direct, but the amount so allowed as a deduction shall be included in computing the net income of the beneficiaries whether...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pages
...establishment, acquisition, maintenance or operation of a public cemetery not operated for profit ; (b) There shall be allowed as an additional deduction...distributed as the court may direct, but the amount so allowed as a deduction shall be included in computing the net income of the beneficiaries whether...
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United States Statutes at Large

United States Department of State - 1939
...establishment, acquisition, maintenance or operation of a public cemetery not operated for profit ; (b) There shall be allowed as an additional deduction...distributed as the court may direct, but the amount so allowed as a deduction shall be included in computing the net income of the beneficiaries whether...
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United States Statutes at Large

United States. Department of State - 1939
...computed in the same manner and on the same basis as in the case of an individual, except that (1) there shall be allowed as an additional deduction...distributed as the court may direct, but the amount so allowed as a deduction shall be included in computing the net income of the beneficiaries whether...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States - 1938 - 628 pages
...acquisition, maintenance or operation of a public cemetery not operated for profit ; (b) There snail be allowed as an additional deduction in computing...distributed as the court may direct, but the amount so allowed as a deduction shall be included in computing the net income of the l>eneficiaries whether...
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Cases Decided in the United States Court of Claims, Volume 85

United States. Court of Claims - 1938
...1926 provide : Opinion of the Court AHT. 342. Method of computation of net income and tax. ***** (2) The amount of the income of the estate or trust for...to be held or distributed as the court may direct, shall be allowed as an additional deduction in computing the net income of the estate or trust. The...
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